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 Certified Government Auditing Professional CGAP A1291 QR Code
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​Certified Government Auditing Professional (CGAP)



The Certified Government Auditing Professional certification program is designed especially for auditors working in the public sector at all levels — federal/national, state/provincial, local, quasi-governmental, or crown authority — and is an excellent professional credential that prepares you for the many challenges you face in this demanding environment.

Course Objectives:

At the end of this course the participants will be able to:

  • Understand and apply required standards for governmental auditing
  • Successfully provide a wide range of audit services in the public sector
  • Use current audit methodologies and techniques in public sector audits
  • Describe the government auditor’s evolving role in accountability and results management.

Targeted Audience:

  • This course is for anyone preparing to the Certified Government Financial Manager® exam and become a Certified Government Auditing Professional®.

Course Outlines:

Unit 1: Standards, Governance, and Risk/Control Frameworks:

  • The Institute of Internal Auditors, International Professional Practices Framework (IPPF)
  • Generally Accepted Government Auditing Standards (GAGAS) (the Yellow Book)
  • International Standards of Supreme Audit Institutions (ISSAI)
  • International Auditing and Assurance Standards Board (IAASB) standard
  • Governance in the Public Sector
  • Role of internal audit within the governance structure
  • Committee on Sponsoring Organizations (COSO) Internal Control Framework

Unit 2: Government Auditing Practice:

  • Management of the audit function
  • Types of audit services (financial, performance, compliance, and internal control audits)
  • Other audit services and consulting roles
  • Processes for the delivery of audit services
  • Performing and managing individual projects

Unit 3: Government Auditing Skills and Techniques:

  • Management concepts and techniques
  • Performance measurement
  • Program evaluation
  • Quantitative and Qualitative methods
  • Methods for identification and investigation of integrity violations
  • Analytical skills

Unit 4: Government Auditing Environment (1):

  • Performance management
  • Financial management
  • Implications of various service delivery methods

Unit 5: Government Auditing Environment (2):

  • Implications of delivering services to citizens
  • Unique characteristics of human resource management in the public sector
  • Unique purchasing and procurement requirements in the public sector

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